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DILL, EVENS & <br />} <br />R-HODEBACK <br />ATTORNEYS AT LAW — <br />Warren W. Dill, Esq. <br />also admitted in WY <br />D. Johnathan Rhodeback, Esq. <br />also admitted in NY <br />Raul A. Perez, Esq. <br />LLM Master of Law- Taxation <br />Mark W. Packard, Esq. <br />also admitted in NJ <br />LOCAL GOVE1tNMENTS • (a01\41MUNITY ASSOCIATIONS • BUSINESSES <br />MEAL ESTATE *CIVIL LITIGATION • ELDER LAW <br />April 11, 2024 <br />VIA ELECTRONIC MAIL: bdebraai@irceov.com <br />Bill DeBraal <br />Office of the County Attorney <br />Indian River County <br />1801 271h Street <br />Vero Beach, FL 32960 <br />Re: Canceling Taxes for Land having Parcel ID No. 31370000001154000002-0 <br />Our File No. 22-194B <br />Dear Bill: <br />The City recently completed its purchase of 12855 971h Street, Fellsmere, FL <br />32948 from Roger L. Moss and Roger Hubert Moss. The City requests that the County <br />cancel taxes for 2024 and remove the property from the tax roll as of April 12, 2024, the <br />date the Warranty Deed was recorded. A copy of the recorded Deed is attached. <br />Pursuant to the Constitution of the State of Florida Article VII Section 3(c) "all <br />property owned by a municipality and used exclusively by it for municipal or public <br />purposes shall be exempt from taxation". Section 196.28(1) F.S. provides in relevant <br />part "The board of county commissioners of each county of the state be and it is hereby <br />given full power and authority to cancel and discharge any and all liens for taxes, <br />delinquent or current, held or owned by the county or the state, upon lands, heretofore <br />or hereafter, conveyed to, or acquired by any . • • municipality of the state, • • • for road <br />purposes, defense purposes, recreation, reforestation or other public use; and said <br />lands shall be exempt from county taxation so long as the same are used for such public <br />purposes". <br />1565 US Highway 1 <br />Sebastian, FL 32958 <br />Phone (772) 589-1212 - Fax (772) 589-5212 <br />AttornevsPa,Di I I Evans. corn <br />75 <br />